Statutes and Regulations

This page provides quick access to property tax specific South Dakota statutes and regulations.

South Dakota Codified Laws

Last Updated: 3/10/2022

Homepage for Codified Laws

South Dakota Administrative Rules

Last Updated: 3/11/2022

Homepage for Administrative Rules

Taxation

Last Updated: 3/21/2022

SDCL Title 10

Property Tax

Codified Law Dealing with Property Taxes

Annual Assessment of Property

Last Updated: 3/21/2022

SDCL 10-6

Assessment of Mobile Homes

Last Updated: 3/21/2022

SDCL 10-9

Duties, qualifications and expectations

Last Updated: 3/21/2022

SDCL 10-3

Property subject to and exemptions from property tax

Last Updated: 3/21/2022

SDCL 10-4

Tax Increment Finance (TIF)

Last Updated: 3/21/2022

SDCL 11-9

Water Development Districts

Last Updated: 3/21/2022

SDCL 46A-3A

Where, and when for property taxation

Last Updated: 3/21/2022

SDCL 10-5

Assessment Process

Codified Law Dealing with the Assessment Process

Abstract due date

Last Updated: 3/21/2022

SDCL 10-3-36

Ag adjustments

Last Updated: 3/21/2022

SDCL 10-6-131

Ag building exemption - $10,000

Last Updated: 3/21/2022

SDCL 10-4-13.1

Ag classification criteria

Last Updated: 3/21/2022

SDCL 10-6-112

Assessment notice

Last Updated: 3/21/2022

SDCL 10-6-154

Buffer strips

Last Updated: 3/21/2022

SDCL 10-6-116

Certificate of Value (COV)

Last Updated: 3/21/2022

SDCL 7-9-7

Contractor Owner Occupied

Last Updated: 3/21/2022

SDCL 10-13-45

Irrigation Districts

Last Updated: 3/21/2022

SDCL 46A-7-1

Pheasants/upland game birds considered ag pursuit

Last Updated: 3/21/2022

SDCL 41-6-31.1

Productivity Formula

Last Updated: 3/21/2022

SDCL 10-6-127

Productivity value is market value of ag land

Last Updated: 3/21/2022

SDCL 10-6-133

Equalization

Codified Law Dealing with Equalization

County Equalization (publication same as Commissioner meetings 7-8-16)

Last Updated: 3/21/2022

SDCL 10-11-25, SDCL 10-11-33

County Equalization changes in real property assessment not to create inequities

Last Updated: 3/21/2022

SDCL 10-11-31

County Equalization powers in unorganized territories

Last Updated: 3/21/2022

SDCL 10-11-26

Local Board of Equalization (publication 8-3-5 to 8-3-4 to 8-3-1)

Last Updated: 3/21/2022

SDCL 10-11-13

Non-Resident Appeal

Last Updated: 3/21/2022

SDCL 10-11-27

Office of Hearing Examiners OHE appeal

Last Updated: 3/21/2022

SDCL 10-11-42

Exemptions

Codified Law Dealing with Exemptions

Benevolent Organization exemption

Last Updated: 3/21/2022

SDCL 10-4-9.2

Discretionary Formula

Last Updated: 3/21/2022

SDCL 10-6-137

Discretionary Formula - Municipal adoption (3 miles)

Last Updated: 3/21/2022

SDCL 10-6-138

Entry & Inspection - DOE has right

Last Updated: 3/21/2022

SDCL 10-3-23

Exempt Forms

Last Updated: 3/21/2022

SDCL 10-4-19

Full & True

Last Updated: 3/21/2022

SDCL 10-6-119

General Obligation Bonds

Last Updated: 3/21/2022

SDCL 6-8B-60

Health Care Housing exemption

Last Updated: 3/21/2022

SDCL 10-4-9.4

Health Care Housing exemption

Last Updated: 3/21/2022

SDCL 10-4-9.5

Lessee considered owner in 3+ year lease

Last Updated: 3/21/2022

SDCL 10-4-23

Local Industrial - $750,000 exempt

Last Updated: 3/21/2022

SDCL 10-4-8.1

Local Industrial Development definition

Last Updated: 3/21/2022

SDCL 5-14-23

Low Income Housing exemption

Last Updated: 3/21/2022

SDCL 11-7-72

Middle of the road

Last Updated: 3/21/2022

SDCL 43-30S-8-04, SDCL 43-30S-8-05

Non-Profit Health Exemption

Last Updated: 3/21/2022

SDCL 10-4-9.3

Ordinance/Resolution referrable to a vote (cities)

Last Updated: 3/21/2022

SDCL 9-20-6

Ordinance/Resolution referrable to a vote (counties)

Last Updated: 3/21/2022

SDCL 7-18A-16

Owner Occupied

Last Updated: 3/21/2022

SDCL 10-13-39, SDCL 10-39-3, SDCL 10-13-40

Portable livestock shelter is not real property

Last Updated: 3/21/2022

SDCL 10-4-2.3

Public Charity exemption

Last Updated: 3/21/2022

SDCL 10-4-9.1

Religious exemption

Last Updated: 3/21/2022

SDCL 10-4-9

Religion does not need annual application

Last Updated: 3/21/2022

SDCL 10-4-19

Rural Water exempt

Last Updated: 3/21/2022

SDCL 10-36A-1

Sales Ratio study

Last Updated: 3/21/2022

SDCL 10-11-55

School property not always tax exempt

Last Updated: 3/21/2022

SDCL 10-4-13

School Public Lands

Last Updated: 3/21/2022

SDCL 10-6-106

Taxable Value @ 85%

Last Updated: 3/21/2022

SDCL 10-3-41

Taxable Value @ 85%

Last Updated: 3/21/2022

SDCL 10-12-31.1

Transfer fees

Last Updated: 3/21/2022

SDCL 43-4-21

Valuations to be at 85%

Last Updated: 3/21/2022

SDLC 10-6-121

Ratio study needs at least 15 sales

Last Updated: 3/21/2022

64:04:01:31

IAAO standards used

Last Updated: 3/21/2022

64:02:01:13

Taxation Process

Codified Law Dealing with the Taxation Process

Additional levy required for certain Discretionary Formula

Last Updated: 3/21/2022

SDCL 10-12-44

Additional levy required for Local TIFs

Last Updated: 3/21/2022

SDCL 10-12-44

Business Improvement Districts

Last Updated: 3/21/2022

SDCL 9-55-13

Capital Outlay Opt Out

Last Updated: 3/21/2022

SDCL 10-12-43.1

City max levy ($27.00/thous)

Last Updated: 3/21/2022

SDCL 10-12-32, SDCL 10-12-32.1

Commissioners power to levy

Last Updated: 3/21/2022

SDCL 7-8-20

Community Improvement Districts (CID)

Last Updated: 3/21/2022

SDCL 7-25A-30

Consumer Price Index CPI

Last Updated: 3/21/2022

SDCL 10-13-38

County budget hearing & publication

Last Updated: 3/21/2022

SDCL 7-21-8

County Courthouse, office or jail levy

Last Updated: 3/21/2022

SDCL 7-25-1

County Fire cannot levy fire districts

Last Updated: 3/21/2022

SDCL 7-18-23

County Fire Fighting

Last Updated: 3/21/2022

SDCL 34-31

County General purposes

Last Updated: 3/21/2022

SDCL 10-12-9

Discretionary Formula for School funding

Last Updated: 3/21/2022

SDCL 13-13-20.4

Exemption from limitation on tax levy

Last Updated: 3/21/2022

SDCL 10-13-35.12

Fire Guards

Last Updated: 3/21/2022

SDCL 10-12-9(5)

Fire Protection Districts

Last Updated: 3/21/2022

SDCL 34-31A

Fire Protection for townships - $1.20/thous

Last Updated: 3/21/2022

SDCL 10-12-28.1

GFP does not pay fire or water levies

Last Updated: 3/21/2022

SDCL 41-4-8

Judgements

Last Updated: 3/21/2022

SDCL 10-12-35, SDCL 10-12-36

Levy limits - election to exceed

Last Updated: 3/21/2022

SDCL 10-12-36

School Capital Outlay Opt Out

Last Updated: 3/21/2022

SDCL 10-12-43.1

Delinquent Taxes

Codified Law Dealing with the Taxation Process

Annexed ag land

Last Updated: 3/21/2022

SDCL 9-21A-6

County Road & Bridge levy

Last Updated: 3/21/2022

SDCL 10-12-13

Delinquency dates

Last Updated: 3/21/2022

SDCL 10-21-23

Delinquent Taxes - interest

Last Updated: 3/21/2022

SDCL 10-21-23

Delinquent Taxes - publication

Last Updated: 3/21/2022

SDCL 10-23-2

Delinquent Taxes (collect current year before delinquent)

Last Updated: 3/21/2022

SDCL 10-24-6

Interest rate - Category G - 5/6% per month (or fraction of month)

Last Updated: 3/21/2022

SDCL 54-3-16

Partial payments of tax bill

Last Updated: 3/21/2022

SDCL 10-21-7

Payment in Protest

Last Updated: 3/21/2022

SDCL 10-27-2

Road Districts - no limit

Last Updated: 3/21/2022

SDCL 31-12A-21

Rural Service Districts

Last Updated: 3/21/2022

SDCL 9-21A

Sanitary Districts

Last Updated: 3/21/2022

SDCL 34A-5-30

Secondary Roads

Last Updated: 3/21/2022

SDCL 31-12-27

Snow Removal - cities

Last Updated: 3/21/2022

SDCL 9-30-5

Snow Removal - townships ($.60/thous)

Last Updated: 3/21/2022

SDCL 31-13-22

Special Assessments

Last Updated: 3/21/2022

SDCL 9-43-33, SDCL 9-43- 44, SDCL 31-13-22

Special Assessments due with 1st half of taxes

Last Updated: 3/21/2022

SDCL 9-43-109

Stored CPI

Last Updated: 3/21/2022

SDCL 10-13-35.5

Stored CPI

Last Updated: 3/21/2022

SDCL 10-13-35.9

Tax bill to taxpayer (can be emailed)

Last Updated: 3/21/2022

SDCL 10-21-1.1

Tax Certificates

Last Updated: 3/21/2022

SDCL 10-23

Tax requests due to county auditor by October 1

Last Updated: 3/21/2022

SDCL 10-12-7

Taxes Due & Payable January 1

Last Updated: 3/21/2022

SDCL 10-21-4

TIFs and State Aid

Last Updated: 3/21/2022

SDCL 13-13-10.2, SDCL 13-13-10.9

Township Road & Bridge levy

Last Updated: 3/21/2022

SDCL 10-12-28.2

Townships tax request

Last Updated: 3/21/2022

SDCL 10-12-26

Weeds/Trees/Mowing - Townships

Last Updated: 3/21/2022

SDCL 31-31-6

Mobile Homes

Codified Law Dealing with the Taxation of Mobile Homes

Mobile home valuations not included in school calculations

Last Updated: 3/21/2022

SDCL 13-13-73.1

Mobile homes moved, destroyed, or transferred to exempt - must pay current and future year taxes

Last Updated: 3/21/2022

SDCL 10-21-37

Transfer or reassignment of mobile home - must pay current taxes due

Last Updated: 3/21/2022

SDCL 10-4-2.5

Opt-Out

Codified Law Dealing with Taxation Opt-Out

Opt Out

Last Updated: 3/21/2022

SDCL 10-13-36

Opt Out - School General

Last Updated: 3/21/2022

SDCL 10-12-43

Opt Out - School General Capital Outlay

Last Updated: 3/21/2022

SDCL 10-12-43.1

School

Codified Law Dealing with Taxation for Schools

Overlapping School Districts

Last Updated: 3/21/2022

SDCL 10-6-111

Parent county

Last Updated: 3/21/2022

SDCL 13-6-59

School Bond Levy

Last Updated: 3/21/2022

SDCL 13-16-10

Minor Boundary changes

Last Updated: 3/21/2022

SDCL 13-6-84

School budgets to County Auditor by Sept 1

Last Updated: 3/21/2022

SDCL 10-12-29

School Capital Outlay Certificates

Last Updated: 3/21/2022

SDCL 13-16-6.2

School Capital Outlay Limitation

Last Updated: 3/21/2022

SDCL 13-16-7, SDCL 13-16-7.2, SDCL 13-16-7.3

School Public Lands

Last Updated: 3/21/2022

SDCL 5-11-3

School Special Education levy

Last Updated: 3/21/2022

SDCL 13-37-16